The compilation method of local education supplementary summary: unify the additional system of education fees for domestic and foreign-funded enterprises and individuals. The State Council decided to unify the urban maintenance and construction tax and education surcharge system for domestic and foreign-funded enterprises and individuals from 20 10 to 12, and the education surcharge was levied at 3% of the actual tax paid for value-added tax, consumption tax and business tax.

Comprehensively levy local education surcharge. The people's governments of all provinces (autonomous regions and municipalities) shall, in accordance with the relevant provisions of the Education Law of the People's Republic of China and the Notice of the Ministry of Finance on Relevant Issues Concerning the Unification of Additional Policies for Local Education (Caizong [2010] No.98), comprehensively levy additional policies for local education. Local education surcharges are uniformly levied at 2% of the actual tax paid for value-added tax, consumption tax and business tax.

Collection management:

1, the tax bureau is responsible for collecting the education surcharge.

2. If the payer fails to pay the education surcharge within the prescribed time limit and needs to pay the late payment fee and fine, it shall be stipulated by the county or municipal people's government.

3. The value-added tax and consumption tax levied by the customs on imported products are not subject to additional education fees.